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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Belated claim of Input Tax Credit (ITC) - purchase of Petroleum ...

Case Laws     GST

December 23, 2023

Belated claim of Input Tax Credit (ITC) - purchase of Petroleum product - GSTN had not provided the facility of GSTR-2 till now. - The respondents shall permit the petitioner to file manual returns whenever the petitioner is claiming ITC on the outward supply / sales without paying taxes - HC

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